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  6. Benjamin K Phipps II
Benjamin K Phipps II
Benjamin K Phipps II
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Bar #63151(FL)     License for 61 years; Member in Good Standing
Tallahassee FL

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SC11-1445  Leonard J. Accardo v. Gregory S. Brown, etc.  (2014)
Supreme Court of Florida Filed: Mar. 20, 2014
Supreme Court of Florida _ No. SC11-1445 _ LEONARD J. ACCARDO, et al., Petitioners, vs. GREGORY S. BROWN, etc., et al., Respondents. [March 20, 2014] CANADY, J. In this case, we consider whether the land and improvements on certain leaseholds in Navarre Beach on Santa Rosa Island that were created under long- term leases granted by Santa Rosa County, are subject to the intangible personal property tax rather than the ad valorem real property tax. 1 1. We also decide a related case concerning the ..
11-000677RU  ROB TURNER, AS HILLSBOROUGH COUNTY PROPERTY APPRAISER vs DEPARTMENT OF REVENUE  (2011)
Division of Administrative Hearings, Florida Filed: Feb. 09, 2011
The issues in this case are: (1) whether portions of Florida Administrative Code Rules 12D-9.020 and 12D-9.025 constitute invalid exercises of delegated legislative authority; (2) whether sections of Modules Four and Six of the 2010 Value Adjustment Board Training are unpromulgated rules; and (3) whether Property Tax Oversight Bulletin 11-01 is an unpromulgated rule.To the extent that rule 12D-9.020 provides that taxpayers are under no obligation to disclose their evidence prior to VAB hearings, the rule contravenes section 194.011(4)(a). 2010 VAB Training and PTO Bulletin 11-01 do not constitute unadopted rules.
11-001080RU  ED CRAPO, AS PROPERTY APPRAISER OF ALACHUA COUNTY, FLORIDA, ERVIN A. HIGGS, AS PROPERTY APPRAISER OF MONROE COUNTY, FLORIDA, TIMOTHY "PETE" SMITH, AS PROPERTY APPRAISER OF OKALOOSA COUNTY, FLORIDA vs LISA ECHEVERRI, EXECUTIVE DIRECTOR OF THE FLORIDA DEPARTMENT OF REVENUE  (2011)
Division of Administrative Hearings, Florida Filed: Feb. 28, 2011
The issues in this case are: (1) whether portions of Florida Administrative Code Rules 12D-9.020 and 12D-9.025 constitute invalid exercises of delegated legislative authority; (2) whether sections of Modules Four and Six of the 2010 Value Adjustment Board Training are unpromulgated rules; and (3) whether Property Tax Oversight Bulletin 11-01 is an unpromulgated rule.To the extent that rule 12D-9.020 provides that taxpayers are under no obligation to disclose their evidence prior to VAB hearings, the rule contravenes section 194.011(4)(a). 2010 VAB Training and PTO Bulletin 11-01 do not constitute unadopted rules.

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